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<h1>GST treatment for ivory and similar unworked animal-derived materials: specified tariff schedule determines applicability and classification.</h1> GST applies under the tariff line for goods comprising ivory, tortoise-shell, whalebone and whalebone hair, horns in unworked or simply prepared form (not cut to shape), and powder and waste of these products, with a specified exclusion to certain subheadings within the same tariff classification under the applicable Schedule provision.